Fund lost after automatic refreshment: clarifications on the application

Support bis contribution: how the amount is calculated, what happens if the contribution is lower than the previous one, how to change the payment option.

Companies and VAT numbers that have received the non-repayable grant automatic provided by Support bis they can also request that on demand, which refers to the loss of turnover parameterised to a more recent period, collecting the difference with respect to what has already been obtained. There is also a precautionary measure in favor of the applicant, on the basis of which – if the sum due on the basis of the new request is lower than that already received in the automatic contribution – any difference is not subtracted but simply the question is discarded. This second contribution is requested in the same way as for those applying for the contribution for the first time, indicating in the model that the previous contribution has already been received.

Stalls and rates

The non-repayable contribution provided for by the Sostegni bis (article 1, paragraphs from 5 to 13, dl 73/2021) for which an application must be submitted by 2 September 2021, it is up to the VAT numbers that in the period between 1st April 2020 and 31st March 2021 they have lost at least 30% of turnover compared to the previous 12 months.

For those who have already received the automatic contribution (paragraphs 1 to 4 of the same article 1 of Legislative Decree 73/2021) and apply, on calculation is carried out as follows: apply to the loss of average monthly turnover suffered in the above period rates which depend on the turnover in 2019. Here they are:

  • subjects with turnover up to 100 thousand euros: 60%,
  • turnover between 100 thousand and 400 thousand euros: 50%,
  • between 400 thousand and 1 million euros: 40%,
  • between 1 and 5 million euros: 30%,
  • between 5 and 10 million euros: 20%.

The amount due on the basis of this calculation will be subtracted from the amount of compensation already received. Example: taxpayer who had received one thousand euros of contribution from the first Sostegni Decree and has already collected another one thousand euros of automatic contribution of the dl 73/2021 He also submits an application for the seasonal contribution, which shows that he is entitled to 1,500 euros. It will take 500 euros.

Protection mechanism

As mentioned, if the amount due based on the seasonal grant application is lower than that of the automatic contribution, the application is not processed and therefore the difference must not be returned. Example: taxpayer who had received one thousand euros of contribution from the first Sostegni decree and has already collected another one thousand euros of automatic contribution from dl 73/2021. He also submits an application for the seasonal contribution, which shows that he is entitled to 680 euros. The sum is lower than the one thousand euros already collected. The Revenue Agency will reject the application, and will not ask for any refund.

Contribution disbursement

An important clarification: the law provides that you can choose whether to receive the contribution with payment on the current account or as tax credit. Those who apply for the so-called “seasonal contribution” after having already obtained the automatic one, are not obliged to maintain the same method previously indicated. In other words, if the automatic contribution has been credited to the current account, the new compensation can be used as a tax credit, or vice versa. Therefore, you can change the option. Here are the different cases in the table based on all the above rules.

Application submission

The methods of presentation of the question they are the same as for those applying for a contribution for the first time.

The only difference is that by filling in the Table A of the application, in which it is necessary to list all the aid that may have already been received under the Temporary Framework, the field dedicated to dl 73/2021, referred to the automatic non-repayable contribution provided for by article 1, paragraphs 1 to 4.

It will be necessary to report on the basis of which section of the Temporary Framework (EU legislation on state aid) the automatic contribution was received (from 3.1 and 3.12), and indicate the dates of the period in which the required requirements occurred (for example, January 1st 2019 – December 31st 2020).

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